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FUEL (PENALTY SURCHARGES) ADMINISTRATION ACT 1997 No. 166 of 1997 - SECT 15

Obligations concerning movement records and retention of other fuel records (1) A person is guilty of an offence if:

(2) For the purposes of subsection (1), movement record , in relation to fuel, means a record or records containing particulars in relation to:

For the purposes of this Act, a movement record may be constituted by commercial documents or a type A, B or C record that contains the requisite particulars, or a combination of any such documents or records.

(3) Subsection (1) does not apply to movement of fuel if the fuel is of an amount, or is of an amount and moved in particular circumstances, for which, under the regulations, no movement record is required.

(4) A person is guilty of an offence if:



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